畢業(yè)論文---我國中小企業(yè)的會計規(guī)范化問題的淺談-資料下載頁
2025-01-18 07:41本頁面
【正文】 業(yè)自身的努力，會計規(guī)范化工作只有在內(nèi)外共同努力下才能得以實現(xiàn)。 參考文獻(xiàn)： [1] 閻德玉:《會計準(zhǔn)則制定模式的比較研究》，《會計研究》，1999年 [2] 裘宗舜、韓洪靈:《論高質(zhì)量會計準(zhǔn)則》，《上海會計》，2003年第11期 [3] 葛家澎《美國關(guān)于高質(zhì)量會計準(zhǔn)則的討論及其對我們的啟示》，《會計研究》，1999年第5期 [4] 葛家澎?！蛾P(guān)于高質(zhì)量會計準(zhǔn)則和財務(wù)報告改進(jìn)的新動向》，《會計研究》，2000年第12期 [5] 葛家澎:《關(guān)于高質(zhì)量會計準(zhǔn)則的幾個問題》，《會計研究》，2002年第10期 [6] 裘宗舜、韓洪靈:《會計準(zhǔn)則全球化的動力與阻力》，《財務(wù)與會計》2003年第4期 [7] 吳保民:《美國會計準(zhǔn)則制定歷史的回顧與啟示》，《財會月刊》1998年第10期SMEs in China On the issue of accounting standardizationPang kangNanjing,210044 Financial Management, Nanjing University of Information Science amp。 Key word: Technology ABSTRACTWith the further deepening of reform and opening up, SMEs are increasingly being China39。s economic development. At the same time, SMEs have their own advantages, but it also has its own problems. SMEs flexible, innovative ability, and high efficiency, and because funds and other reasons often smallscale industry in terms of a wide range of business, but a single, and because money makes the business side because it39。s organizational system, management also deficiencies. This standardization of accounting for SMEs to explore the issue given the current problems are mainly small and medium enterprises based accounting standardization work done well, accounting subject is unclear, establish accounts are not standardized, systems and personnel issues. In this paper, a number of solutions of these issues, this standardization of accounting for small and medium enterprises SMEs to be able to exist in the accounting issues will definitely help, which is the original intention of this article.Key word: SMEs。 accounting。 accounting。 specification6
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